Ok, with the background i noticed the sand and had the idea to turn the scene into an underwater composition.

- Original layer
- Removed unwanted trees
- Added third party shipwreck, positioned it and selectively eraded ocean bottom - to give the appearance of it being sunk
- Abyss - Using a gradient of Foreground to transparent stroke from top to bottom so that the sand was the only thing that appeared, to give ocean floor look
- Surface - Gradient tool stroking form centre to top with two tone blue (forground to background), then adding the ripple filter and playing with sliders to acheive the desired effect of ocean surface
- Shark - Cut out third party shark (great White)
- Created the shark show by copying shark and flipping it vertically and then using distort, placing it on the ocean floor and dropping the opacity
- Shimmer Mask - Created new layer above, filled with black, add noise(gaussian), gaussian blurr slightly, filter/pixelate/crystalise, find edges, invert, and then ripple filter, used level and played with sliders in order to remove some speckles, set blend mode to screen to remove all black, distort to create shape and postion on ocean floor
- Artifacts - new layer, add noise (gaussian), gausian blurr slightly, levels to removed some white then select screen blend mode
- Sunlight - Made a selection using Polygonal selection tool, feather 20, filled with white, copied to new layer, reduced opacity, copied to new layer, reduced opacity again so you have 3 rays with varying opacity setting to create ambience.
- Colour correction to give realistic ocean appearance

Wonderful Axle. And right on the mark. I noticed this picture's sky was too dark and too blue, the sand was too light and didn't have enough depth. You solved all of those problems and make it look real. Great going.

Lagacy - I can only aspire to the dizzy heights of published work, but alas it is just a hobby.

Janet - Thank you for your comments, i just wanted to do something a little different and the sand gave me the idea of the ocean floor. The original photo is not great quality, but that should not stop anyone being creative with it.

The original photo is not great quality, but that should not stop anyone being creative with it.

Unfortunately due to the 100KB atttched image limitation, not-so-good-quality pics to work with is not uncommon. That adds a dimension of challenge (if you can successfully manipulate a lousy pic, look what you can do with a good one with which to start) and as you say that shouldn't stop one -- and it sure didn't stop you.

Even though I KNEW yours was based on the original, the transformation was so great I had to open the original, anyway.

OK. I Duped the BG. I always start with that; I should develop a shorthand.)
Then I changed the Image: Mode to LAB. (didn't flatten)
Selected Lightness Channel.
Created a new Channel from the selection.
Changed back Image: Mode to RGB. (didn't flatten)
Ran Impressionist: Pencil Sketch: Detailed Monochrome.
Deselected.
Ran Impressionist: Conte: Contrasty Rough.
Faded to Overlay and slightly lower Opacity.
Loaded the current layer as a selection:
-While layer is highlighted, click on dotted line circle icon in Channels pallete.
-This loads the layer as a selection. Then, to save the selection, just click on the dark rectangle with white circle icon.
Used the Lasso to remove all selection but the sand.
Ran Impressionist: Conte: Contrasty Rough again.
Faded to slightly lower Opacity.
Stuck a Hue/Saturation adjustment layer on top to take care of the out of control Blue.